Walbin corporation uses the weighted-average method in its process costing system. the beginning work in process inventory in a particular department consisted of 12,500 units, 100% complete with respect to materials cost and 40% complete with respect to conversion costs. the total cost in the beginning work in process inventory was $23,000. a total of 42,000 units were transferred out of the department during the month. the costs per equivalent unit were computed to be $1.50 for materials and $3.30 for conversion costs. the total cost of the units completed and transferred out of the department was: